1.audit 审计 )B!d,
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2.attestation 鉴证 %>WbmpIyc
3.credibility 可信赖程度 1P]de'-`j
4.audit of financial statements 财务报表审计 r,N[ )@
5.agreed-upon procedures 执行商定程序 ;$BdP7i:
6.high levels of assurance 高水平保证 3_`szl-
7.compilation 编制 L fl-!1
8.reliability 可靠性 .1 QgK
9.relevance 相关性 n(lk
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10.professional skepticism 职业谨慎 RiO="tX'
11.objectivity 客观性 E4D (,s
12. professional competence 专业胜任能力 {6d b{ ay_
13.Senior/CPA-in-charge 项目经理 IC{F.2D
14.audit engagement letter 业务约定书 N8!TZ~1$
15.recurring audit 连续审计 }'=h4yI
16.the client 委托人 fMeZ]rb
17.change CPA 更换注册会计师 -qe bQv
18.the existing CPA 现任注册会计师 \NX Q
19.the successor CPA 后任注册会计师 (\dK4JJ
20.the preceding CPA前任注册会计师 VG*'"y*%w
21.issue the audit report 出具审计报告 kA7(CqUW
22.expert 专家 6U,fz#<,}
23.the board of directors 董事会 ,fnsE^}.U
24.knowledge of the entity‘ s business 了解被审计单位情况 _1jw=5^P\i
25.assess material misstatement risks评估重大错报风险 3AlqBXE"Z<
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 C%ytkzG_
27.a general knowledge of —— 初步了解―――的情况 ~F#A
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28.a more knowledge of—— 进一步了解的情况 [.q(h/b
29.the prior year‘s working papers 以前年度工作底稿 w}M3x^9@
30.minutes of meeting 会议纪要
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31.business risks 经营风险 [BBpQN.^q6
32.appropriateness 适当性 <]8^J}8T{D
33.accounting estimate 会计估计 &.*uc|{
34.management representations 管理层声明 4R +P
35.going concern assumption 持续经营假设 xaL#MIR"u"
36.audit plan 审计计划 C=VIT*=
37.significant audit areas 重点审计领域 MB*u-N0v
38.error 错误 w{'2q^>6*
39.fraud舞弊 n=`w9q
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40.modified or additional procedures 修改或追加审计程序 B4O6>'
41.misappropriation of assets 侵占资产 e`sw*m5
42.transactions without substance 虚假交易 JCQ:+eqt
43.unusual pressures 异常压力 y3yvZ
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44.the suspected noncompliance 涉嫌存在违法行为 )&.!3y 660
45.materialiy 重要性 3
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46.exceed the materiality level 超过重要性水平 K&UE0JO'
47.approach the materiality level 接近重要性水平 yL"i
48.an acceptably low level 可接受水平 m1e b8yX
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 f[qPG&
50.misstatements or omissions 错报或漏报 Z5>V{o
51.aggregate 总计 G+yL;G/
52.subsequent events 期后事项 S?,_<GD)w
53.adjust the financial statements 调整财务报表 :l~E E!
54.perform additional audit procedures 实施追加的审计程序 Lht[g9
55.audit risk 审计风险 Z( #Ln
56.detection risk 检查风险 E&%jeR
57.inappropriate audit opinion 不适当的审计意见 b}%g}L D
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 Ofm5[q=
60.the acceptable level of detection risk 可接受的检查风险